CROLLÉ-MANAGEMENT: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CROLLÉ-MANAGEMENT
Largest movements
- Cash +€8,998
up €8,998 (+38.1%), from €23,638 to €32,636
mainly Net result for the year (+€65,040) and Depreciation (+€7,764)
- Receivables within one year +€7,878
up €7,878 (+16.0%), from €49,351 to €57,229
of which Other amounts receivable: +€6,878
- Tangible fixed assets -€7,764
down €7,764 (-23.4%), from €33,129 to €25,365
of which Furniture and vehicles: -€6,720
- Reserves +€65,000
up €65,000 (+131%), from €49,730 to €114,730
- Debts after one year -€25,867
down €25,867 (-29.7%), from €87,217 to €61,350
- Other debts -€23,005
down €23,005 (-31.2%), from €73,663 to €50,658
- Short-term financial debts -€12,730
no longer reported in 2025 (was €12,730)
- Tax, wage and social debts +€7,191
up €7,191 (+22.2%), from €32,380 to €39,571
- Gross operating margin +€52,326
up €52,326 (+93.3%), from €56,074 to €108,400
- Taxes +€17,183
up €17,183 (+97.4%), from €17,649 to €34,832
- Financial income +€5,385
up €5,385 (+53.8%), from €10,008 to €15,393
- Other operating charges +€1,873
up €1,873 (+48.8%), from €3,842 to €5,714
- Depreciation +€1,567
up €1,567 (+25.3%), from €6,196 to €7,764
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €315,306 | €325,874 | +€10,568 | +3.4% |
| Fixed assets | 21/28 | €240,129 | €232,365 | -€7,764 | -3.2% |
| Tangible fixed assets | 22/27 | €33,129 | €25,365 | -€7,764 | -23.4% |
| Furniture and vehicles | 24 | €24,240 | €17,520 | -€6,720 | -27.7% |
| Other tangible fixed assets | 26 | €8,889 | €7,846 | -€1,044 | -11.7% |
| Financial fixed assets | 28 | €207,000 | €207,000 | = | 0.0% |
| Current assets | 29/58 | €75,177 | €93,509 | +€18,332 | +24.4% |
| Amounts receivable within one year | 40/41 | €49,351 | €57,229 | +€7,878 | +16.0% |
| Trade receivables | 40 | €11,000 | €12,000 | +€1,000 | +9.1% |
| Other amounts receivable | 41 | €38,351 | €45,229 | +€6,878 | +17.9% |
| Cash at bank and in hand | 54/58 | €23,638 | €32,636 | +€8,998 | +38.1% |
| Deferred charges and accrued income | 490/1 | €2,188 | €3,644 | +€1,456 | +66.5% |
| Total equity and liabilities | 10/49 | €315,306 | €325,874 | +€10,568 | +3.4% |
| Equity | 10/15 | €77,784 | €142,823 | +€65,040 | +83.6% |
| Contributions | 10/11 | €28,000 | €28,000 | = | 0.0% |
| Reserves | 13 | €49,730 | €114,730 | +€65,000 | +131% |
| Distributable reserves | 133 | €49,730 | €114,730 | +€65,000 | +131% |
| Profit (loss) carried forward | 14 | €54 | €93 | +€40 | +73.9% |
| Amounts payable | 17/49 | €237,523 | €183,051 | -€54,472 | -22.9% |
| Amounts payable after more than one year | 17 | €87,217 | €61,350 | -€25,867 | -29.7% |
| Financial debts | 170/4 | €87,217 | €61,350 | -€25,867 | -29.7% |
| Amounts payable within one year | 42/48 | €150,306 | €121,701 | -€28,604 | -19.0% |
| Current portion of amounts payable after more than one year | 42 | €24,743 | €25,867 | +€1,124 | +4.5% |
| Financial debts | 43 | €12,730 | - | -€12,730 | |
| Credit institutions | 430/8 | €12,730 | - | -€12,730 | |
| Trade debts | 44 | €6,790 | €5,606 | -€1,184 | -17.4% |
| Suppliers | 440/4 | €6,790 | €5,606 | -€1,184 | -17.4% |
| Taxes, remuneration and social security | 45 | €32,380 | €39,571 | +€7,191 | +22.2% |
| Taxes | 450/3 | €32,380 | €39,571 | +€7,191 | +22.2% |
| Other amounts payable | 47/48 | €73,663 | €50,658 | -€23,005 | -31.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,196 | €7,764 | +€1,567 | +25.3% |
| Other operating charges | 640/8 | €3,842 | €5,714 | +€1,873 | +48.8% |
| Gross operating margin | 9900 | €56,074 | €108,400 | +€52,326 | +93.3% |
| Operating profit (loss) | 9901 | €46,036 | €94,922 | +€48,886 | +106% |
| Financial income | 75/76B | €10,008 | €15,393 | +€5,385 | +53.8% |
| Recurring financial income | 75 | €10,008 | €15,393 | +€5,385 | +53.8% |
| Financial charges | 65/66B | €11,565 | €10,443 | -€1,122 | -9.7% |
| Recurring financial charges | 65 | €11,565 | €10,443 | -€1,122 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €44,479 | €99,872 | +€55,392 | +125% |
| Income taxes | 67/77 | €17,649 | €34,832 | +€17,183 | +97.4% |
| Profit (loss) for the period | 9904 | €26,831 | €65,040 | +€38,209 | +142% |
| Profit (loss) for the period to be appropriated | 9905 | €26,831 | €65,040 | +€38,209 | +142% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.